Volume contents
- 1 - 1792-3 Burghs , Aberdeen
- 5 - 1792-3 Burghs , Annan
- 7 - 1792-3 Burghs , Anstruther
- 9 - 1792-3 Burghs , Arbroath
- 11 - 1792-3 Burghs , Ayr
- 15 - 1792-3 Burghs , Banff
- 17 - 1792-3 Burghs , Brechin
- 19 - 1792-3 Burghs , Burntisland
- 21 - 1792-3 Burghs , Campbeltown
- 23 - 1792-3 Burghs , Crail
- 25 - 1792-3 Burghs , Cullen
- 27 - 1792-3 Burghs , Cupar
- 31 - 1792-3 Burghs , Dumbarton
- 33 - 1792-3 Burghs , Dumfries
- 37 - 1792-3 Burghs , Dunbar
- 39 - 1792-3 Burghs , Dundee
- 43 - 1792-3 Burghs , Dunfermline
- 45 - 1792-3 Burghs , Dysart
- 47 - 1792-3 Burghs , Edinburgh
- 55 - 1792-3 Burghs , Elgin
- 57 - 1792-3 Burghs , Forfar
- 59 - 1792-3 Burghs , Forres
- 61 - 1792-3 Burghs , Glasgow
- 73 - 1792-3 Burghs , Haddington
- 75 - 1792-3 Burghs , Inveraray
- 77 - 1792-3 Burghs , Inverkeithing
- 79 - 1792-3 Burghs , Irvine
- 81 - 1792-3 Burghs , Jedburgh
- 83 - 1792-3 Burghs , Killrennie
- 85 - 1792-3 Burghs , Kinghorn
- 87 - 1792-3 Burghs , Kirkcaldy
- 89 - 1792-3 Burghs , Kirkcudbright
- 91 - 1792-3 Burghs , Kirkwall
- 93 - 1792-3 Burghs , Lanark
- 95 - 1792-3 Burghs , Lauder
- 97 - 1792-3 Burghs , Linlithgow
- 101 - 1792-3 Burghs , Lochmaben
- 103 - 1792-3 Burghs , Montrose
- 105 - 1792-3 Burghs , North Berwick
- 107 - 1792-3 Burghs , Peebles
- 109 - 1792-3 Burghs , Perth
- 113 - 1792-3 Burghs , Pittenweem
- 115 - 1792-3 Burghs , Queensferry
- 117 - 1792-3 Burghs , Renfrew
- 119 - 1792-3 Burghs , Rothesay
- 121 - 1792-3 Burghs , Rutherglen
- 125 - 1792-3 Burghs , Sanquhar
- 127 - 1792-3 Burghs , Selkirk
- 129 - 1792-3 Burghs , Stirling
- 133 - 1792-3 Burghs , Stranraer
- 135 - 1792-3 Burghs , Whithorn
- 137 - 1792-3 Burghs , Wigtown
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| 21st Division | ||||||||
| Salt market West side head to foot | ||||||||
| 3 Oct 1792 | James Robertson Bookseller | 1 | 1 | £0.10.0 | £0.1.0 | |||
| 22nd Division | ||||||||
| Salt market East side with St Andrews Square | ||||||||
| 18 Oct 1792 | John Buchanan Hatter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | ||
| William Anderson Tanner | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| John Monteath Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Black Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Steven Blair & Co [Company] Mercht [Merchant] | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| David Marshall Incle Weaver | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Wilson Town Clerk | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Euphrain Gardener Tanner | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 11 | 8 | 1 | 2 | £6.10.0 | £0.13.0 | |||
| 23rd Division | ||||||||
| Bridgegate both sides with Goose Dubs | ||||||||
| 19 Oct 1792 | John King Flesher | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Gavin Bowes Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Allan Stewart Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Miss Coulter | 3 | 1 | 2 | £2.5.0 | £0.4.6 | |||
| Thomas Clark Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Robert Bullock Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Russell Broker | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Peter Brown Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hannah Flesher | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| William Martin Wright | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Caddel Grocer | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| 15 | 11 | 2 | 2 | £8.15.0 | £0.17.6 | |||
| 24th Division | ||||||||
| Clyde Street Broomielaw Jamaica Street | ||||||||
| 14 & 15 Nov 1792 | John Lindsay Mercht [Merchant] Broomielaw | 1 | 1 | £0.10.0 | £0.1.0 | |||
| Captain Alexander McPhersopn Jamaica Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mrs Buchanan Spittal Jamaica Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| John Hamilton Horsesetter Jamiaca Street | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| James Monteath Surgeon Jamaica Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Peter Blackie Mill Wright Jamaica Street | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| 7 | 6 | 1 | £3.5.0 | £0.7.6 |
Transcribe other information
1792
[Page] 69
Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25
This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1792 until the 5th of April 1793.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).